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Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014
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Department of the Treasury
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C2014A00110
22 December 1999
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Thin capitalisation
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Part 1—Safe harbour debt amount
Income Tax Assessment Act 1997
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Part 2—Worldwide gearing debt amount for outward investing entities (non-ADI)
Income Tax Assessment Act 1997
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Part 3—Worldwide capital amount
Income Tax Assessment Act 1997
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Part 4—Safe harbour capital amount
Income Tax Assessment Act 1997
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Part 5—De minimis threshold
Income Tax Assessment Act 1997
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Part 6—Worldwide gearing debt amount for inward investing entities (non-ADI)
Income Tax Assessment Act 1997
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Part 7—Consequential amendments
Income Tax Assessment Act 1997
Part 8—Application
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Schedule 2—Foreign dividends
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Part 1—Foreign equity distributions on participation interests
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Part 2—Repeal of portfolio dividend exemption for CFCs
Income Tax Assessment Act 1936
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Part 3—Consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 4—Application
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Schedule 3—Foreign resident CGT integrity measures
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Part 1—Duplicated assets of corporate groups
Income Tax Assessment Act 1997
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Part 2—Assets used by permanent establishments
Income Tax Assessment Act 1997
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Schedule 4—Tax receipts
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Schedule 5—Miscellaneous amendments
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Part 1—References to specific Ministers, Departments and Secretaries
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Division 1—Main amendments
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Division 2—Contingent amendments
Income Tax Assessment Act 1997
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Part 2—Amendments relating to excise
Aviation Fuel Revenues (Special Appropriation) Act 1988
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Part 3—Amendments relating to numbering
Income Tax Assessment Act 1997
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Part 4—Other amendments of principal Acts
A New Tax System (Goods and Services Tax) Act 1999
Fuel Tax Act 2006
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
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Part 5—Other amendments of amending Acts
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
Superannuation Legislation Amendment (Stronger Super) Act 2012
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009
Tax Laws Amendment (2011 Measures No. 9) Act 2012
Tax Laws Amendment (2012 Measures No. 3) Act 2012
Tax Laws Amendment (2012 Measures No. 6) Act 2013
Tax Laws Amendment (Research and Development) Act 2011
Tax Laws Amendment (Temporary Budget Repair Levy) Act 2014